InventoriesInventories, other than inventory held
for trading purposes, are stated at the lower of cost and net realizable value.
Cost is determined by the first-in first-out method and comprises direct purchase
costs, cost of production, transportation and manufacturing expenses.
Inventories held for trading purposes are stated
at fair value less costs to sell and any changes in net realizable value are
recognized in the income statement. Supplies are valued at cost to the group
mainly using the average method or net realizable value, whichever is the lower.

Inventories, other than inventory held for trading purposes, are stated at the lower of cost and net realizable value. Cost is determined by the first-in first-out method and comprises direct purchase costs, cost of production, transportation and manufacturing expenses.

Inventories held for trading purposes are stated at fair value less costs to sell and any changes in net realizable value are recognized in the income statement.

Supplies are valued at cost to the Group mainly using the average method or net realizable value, whichever is the lower.

Inventories, other than inventory held for trading purposes, are stated at the lower of cost and net realizable value. Cost is determined by the first-in first-out method and comprises direct purchase costs, cost of production, transportation and manufacturing expenses.

Inventories held for trading purposes are stated at net realizable value and any changes in net realizable value are recognized in the income statement rather than the statement of recognized income and expenses.

Supplies are valued at cost to the Group mainly using the average method or net realizable value, whichever is the lower.

Inventories, other
than inventory held for trading purposes, are stated at the lower of cost and
net realizable value. Cost is determined by the first-in first-out method and
comprises direct purchase costs, cost of production, transportation and
manufacturing expenses.

Inventories held for
trading purposes are stated at net realizable value and any changes in net
realizable value are recognized in the income statement rather than the
statement of recognized income and expenses.

Supplies are valued at
cost to the Group mainly using the average method or net realizable value,
whichever is the lower.

Inventories, other than inventory held for
trading purposes, are stated at the lower of cost and net realizable value.
Cost is determined by the first-in first-out method and comprises direct
purchase costs, cost of production, transportation and manufacturing expenses.

Inventories held for trading purposes are
stated at net realizable value and any changes in net realizable value are
recognized in the income statement rather than the statement of recognized
income and expenses.

Supplies are valued at cost to the Group
mainly using the average method or net realizable value, whichever is the
lower.